Commentary

IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

IPT - mechanical breakdown insurance - whether whole of sum paid by purchaser was paid wider a contract of insurance - whether whole of sum paid by purchaser was premium received by insurer

The company provided insurance, sold through retail motor dealers, to owners of motor cars. The dealers entered into an agreement with the appellant, whereby they acted on behalf of the purchaser of the policy in making arrangements for the provision of mechanical breakdown insurance. The agreement also authorised the dealers to enter into a separate

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